Citations (28)
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Rui Salato, Patrícia Gomes & Carlos Ferreira. (2023) Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research. Public Money & Management 0:0, pages 1-13.
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Heru Fahlevi, Irsyadillah Irsyadillah, Imam Arafat & Muhammad Ichsan Adnan. (2022) The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market. Cogent Business & Management 9:1.
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Samuel Nana Yaw Simpson, Francis Aboagye-Otchere & Rhoda Ahadzie. (2022) Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators. Accounting Forum 46:2, pages 109-133.
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Carmen Correa-Ruiz. (2019) Organisational dynamics of environmental/sustainability reporting: a case for structure and agency of collective actors. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:4, pages 406-429.
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Articles from other publishers (24)
Jari Huikku, Elaine Harris, Moataz Elmassri & Deryl Northcott. (2024) Agents’ context-specific conduct in making strategic investment decisions. Journal of Accounting & Organizational Change.
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Noha Alessa. (2024) Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries. Public and Municipal Finance 13:1, pages 1-13.
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Claudia Barrios‐Álvarez, Pawan Adhikari, Ekililu Salifu, Alina Gómez‐Mejía & Ximena Giraldo‐Villano. (2023) Reproduction of efficiency through management accounting practices: Socio‐economic, environmental, and human consequences of NPM reforms. Financial Accountability & Management.
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Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
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Pawan Adhikari, Stephen Korutaro Nkundabanyanga, Teerooven Soobaroyen & Kelum Jayasinghe. (2023) Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era. Journal of Public Budgeting, Accounting & Financial Management 35:3, pages 297-308.
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Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen & Levi Gårseth-Nesbakk. (2021) Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management 35:3, pages 309-332.
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M. Rozaidy & A. K. Siti-Nabiha. (2022) Reconstructing identity and logic through the implementation of accrual accounting in Malaysia: an intra-organisational analysis. Journal of Management and Governance 27:1, pages 331-370.
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Giuseppe Grossi, Ileana Steccolini, Pawan Adhikari, Judy Brown, Mark Christensen, Carolyn Cordery, Laurence Ferry, Philippe Lassou, Bruce McDonald III, Ringa Raudla, Mariafrancesca Sicilia & Eija Vinnari. (2023) The future of public sector accounting research. A polyphonic debate. Qualitative Research in Accounting & Management 20:1, pages 1-37.
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Jean Claude Mutiganda & Janne T. Järvinen. (2021) Understanding political accountability in a strong structuration framework. Accounting, Auditing & Accountability Journal 34:9, pages 80-103.
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Pawan Adhikari, Chamara Kuruppu, Hassan Ouda, Giuseppe Grossi & Dayananda Ambalangodage. (2021) Les conséquences inattendues de la mise en œuvre des réformes de la comptabilité du secteur public dans les économies émergentes : observations en Égypte, au Népal et au Sri Lanka. Revue Internationale des Sciences Administratives Vol. 87:4, pages 787-804.
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Pawan Adhikari, Chamara Kuruppu, Hassan Ouda, Giuseppe Grossi & Dayananda Ambalangodage. (2019) Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka. International Review of Administrative Sciences 87:4, pages 870-887.
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Khoirul Aswar, Ermawati & Wisnu Julianto. (2021) Implementation of accrual accounting by the Indonesian central government: An investigation of social factors. Public and Municipal Finance 10:1, pages 151-163.
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Claudia Barrios Álvarez, Pawan Adhikari & Alina Gómez Mejía. (2021) Management accounting practices and efficiency in a Colombian multi-utility conglomerate. Journal of Accounting in Emerging Economies 11:5, pages 714-734.
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Kenneth Lee & Melina Manochin. (2021) Sell-side equity analysts and equity sales: A study of interaction. The British Accounting Review 53:5, pages 100977.
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Kelum Jayasinghe, Pawan Adhikari, Teerooven Soobaroyen, Andy Wynne, John Malagila & Noah Abdurafiu. (2021) Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective. Critical Perspectives on Accounting 78, pages 102246.
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Chandana Alawattage & John De-Clerk Azure. (2021) Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform. Critical Perspectives on Accounting 78, pages 102075.
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Thankom Arun, Pawan Adhikari & Ram Mohan. (2020) Learning accountability in the public sector: The experience of Kerala. Financial Accountability & Management 37:2, pages 184-203.
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Tobias Polzer, Levi Gårseth-Nesbakk & Pawan Adhikari. (2019) “Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries. International Journal of Public Sector Management 33:2/3, pages 117-139.
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Latifa Hamisi Mbelwa, Pawan Adhikari & Khandakar Shahadat. (2019) Investigation of the institutional and decision-usefulness factors in the implementation of accrual accounting reforms in the public sector of Tanzania. Journal of Accounting in Emerging Economies 9:3, pages 335-365.
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Ahmed Othman Rashwan Kholeif & Lisa Jack. (2019) The paradox of embedded agency from a strong structuration perspective. Qualitative Research in Accounting & Management 16:1, pages 60-92.
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Salah Uddin Rajib, Pawan Adhikari, Mahfuzul Hoque & Mahmuda Akter. (2019) Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh. Journal of Accounting in Emerging Economies 9:1, pages 28-50.
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Khaldoon Al-Htaybat. (2018) Understanding Jordanian corporate reporting regulation change using strong structuration theory. Journal of Applied Accounting Research 19:4, pages 483-499.
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Mostafa Kamal Hassan & Samar Mouakket. (2018) Power, trust and control. Journal of Accounting in Emerging Economies 8:4, pages 476-494.
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Georgios Makrygiannakis & Lisa Jack. (2018) Designing a conceptual methodology for structuration research. Meditari Accountancy Research 26:1, pages 70-87.
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